Exhibit 99.3 NorthMill LLC and
Subsidiaries Consolidated Financial Report October 20, 2017 (Date of Acquisition) to December 31, 2017




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NorthMill LLC and Subsidiaries  Independent auditors report


1-2Consolidated Balance Sheet


3Consolidated Statement of Income


4Consolidated Statement of Members Equity


5Consolidated Statement of Cash Flows


6Notes to Consolidated Financial Statements


7




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LOGO RSM US LLP Independent Auditors Report To the Audit Committee NorthMill LLC Report on the Financial Statements We have audited the
accompanying consolidated financial statements of NorthMill LLC and its Subsidiaries (the Company), which comprise the consolidated balance sheet as of December 31, 2017, the related consolidated statements of income, members equity and
cash flows for the period October 20, 2017 to December 31, 2017, and the related notes to the consolidated financial statements (collectively, the financial statements). Managements Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted
in the United States of America; this includes the design, implementation and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or
error. Auditors Responsibility Our
responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and
perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing
procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditors judgment, including the assessment of the risks of material misstatement of the financial
statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entitys preparation and fair presentation of the financial statements in order to design audit procedures that
are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entitys internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of
accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.  THE POWER OF BEING UNDERSTOOD AUDIT | TAX | CONSULTING RSM US LLP is the U.S. member
firm of RSM International, a global network of independent audit, tax, and consulting firms. Visit rsmus.com/aboutus for more information regarding RSM US LLP and RSM International.  1




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Opinion In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of NorthMill LLC and its
subsidiaries as of December 31, 2017, and the results of their operations and their cash flows for the period then ended in accordance with accounting principles generally accepted in the United States of America.  LOGO Blue Bell, Pennsylvania February 19, 2018  2




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NorthMill LLC and Subsidiaries Consolidated Balance Sheet December 31, 2017   AssetsCash

$
5,128,517Finance receivables:Loans receivable


111,851,853Less: unearned fee income


33,083111,818,770Accounts receivable


39,752,634Less: allowance for uncollectible finance receivables


100,000Finance receivables, net


151,471,404Goodwill


18,228,018Accrued interest receivable


1,021,225Other assets


420,879Furniture and equipment, net


84,424Total assets

$
176,354,467Liabilities and Members EquityLiabilities:Note payable, net of issuance costs

$
116,046,137Due to factoring clients


8,199,256Accounts payable and accrued expenses


737,474Total liabilities


124,982,867Commitments (Note 7)Members equity


51,371,600Total liabilities and members equity

$
176,354,467  See notes to consolidated financial
statements.  3




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NorthMill LLC and Subsidiaries Consolidated Statement of Income October 20, 2017 through December 31, 2017   Interest and finance charges

$
3,096,689Less: interest expense


836,319Net interest income


2,260,370Service fees and other finance charges


580,7862,841,156Provision for uncollectible finance receivables


100,000Net interest income after provision for uncollectible finance receivables


2,741,156Expenses:Personnel


1,214,160Acquisition expenses


804,438General and administrative


293,524Legal and professional fees


57,4342,369,556Net income

$
371,600  See notes to consolidated financial
statements.  4




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NorthMill LLC and Subsidiaries Consolidated Statement of Members Equity October 20, 2017 through December 31, 2017   Balance, October 20, 2017

$
Net income


371,600Purchase of equity units in connection with acquisition

$
51,000,000Balance, December 31, 2017

$
51,371,600  See notes to consolidated financial
statements.  5




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NorthMill LLC and Subsidiaries Consolidated Statement of Cash Flows October 20, 2017 through December 31, 2017   Cash flows from operating activities:Net income

$
371,600Adjustments to reconcile net income to net cash provided by operating activities:Depreciation and amortization


56,347Amortization of deferred financing costs


82,479Provision for uncollectible finance receivables


100,000Changes in assets and liabilities:Increase in:Accrued interest receivable


(464,129
)Other assets


(125,277
)Increase (decrease) in:Unearned fee income


(49,396
)Accounts payable and accrued expenses


(187,933
)Due to factoring clients


798,266Net cash provided by operating activities


581,957Cash flows from investing activities:Increase in finance receivables, net


(22,191,947
)Acquisition of a business, net of cash acquired


(47,447,956
)Purchases of furniture and equipment


(27,527
)Net cash used in investing activities


(69,667,430
)Cash flows from financing activities:Net proceeds from note payable


23,773,173Purchase of equity units in connection with acquisition


51,000,000Payment of debt issuance costs


(559,183
)Net cash provided by financing activities


74,213,990Net increase in cash


5,128,517Cash:Beginning


Ending

$
5,128,517Supplemental disclosure of cash flow information:Cash paid for interest

$
433,179  See notes to consolidated financial
statements.  6




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NorthMill LLC and Subsidiaries Notes to Consolidated Financial Statements Note 1. Nature of the Business The
operations of NorthMill LLC and Subsidiaries (collectively, the Company) consist primarily of those financial activities common to the commercial asset-based finance industry. NorthMill LLC (NM) was formed on September 25, 2017 in connection with the acquisition of North Mill Capital LLC
(NMC) by Solar Senior Capital Ltd. (Solar). NMC was formed as a single-member Delaware limited liability company
on August 18, 2010 and commenced operations on October 29, 2010. On September 13, 2017, Colford Capital Holding LLC
(Colford), NMCs sole member, entered into an Equity Purchase Agreement with Solar, whereby Colford agreed to sell, and Solar agreed to purchase the outstanding equity securities of NMC. The acquisition, as described in Note 2,
closed on October 20, 2017 (Acquisition Date). Coinciding with the acquisition, the Limited Liability Agreement of NMC was amended and restated. NMC is a specialty finance company engaged in providing asset-based commercial financing to small and
medium-sized businesses. The Companys core business is providing and servicing loans ranging from $200,000 to $11,000,000 secured by accounts receivable, inventory, and equipment. Borrowers are located
throughout the United States. PrinSource Capital Companies, LLC, a wholly owned subsidiary of NMC, and their wholly-owned subsidiary
Partner Plus, LLC (collectively, PrinSource), was acquired by NMC on December 30, 2011. PrinSource provides financial services through the funding and financing of working capital assets, primarily accounts receivable and inventory. Note 2: Acquisition Solars
cash consideration to effect the acquisition, including acquisition related expenses and other general corporate purchases, totaled $51,000,000. Through Solars investment in NM, Solar gained 100% ownership of NMC and the proceeds from the
acquisition were also used to pay-off all of the Companys outstanding subordinated notes to the prior owners. The acquisition was accounted for as a purchase transaction and the assets acquired and
liabilities assumed were recorded at their respective fair values as of the date of the acquisition. The excess of the purchase price over the fair value of assets acquired and liabilities assumed has been recorded as goodwill on the accompanying
consolidated balance sheet. The Company allocated assets acquired and liabilities assumed as follows:  Assets AcquiredCash

$
3,295,547Loans receivable


129,412,540Goodwill


18,228,018Other assets


934,967Fair value of assets acquired


151,871,072Liabilities AssumedOther liabilities and accrued expenses


925,407Note payable


92,801,172Due to factoring clients


7,400,990Fair value of liabilities assumed


101,127,569Purchase price

$
50,743,503  7




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NorthMill LLC and Subsidiaries Notes to Consolidated Financial Statements (continued)  Upon allocating the purchase price to the fair value of assets acquired and liabilities
assumed, the book value of intangible assets, consisting of goodwill, increased by $18,228,018. The book value of assets acquired and liabilities assumed approximates fair value. Acquisition related costs of $804,438, including legal, professional and other expenses, were recorded in the period incurred and not included
in the purchase price. Note 3: Significant Accounting Policies Significant accounting policies are as follows: Principles of consolidation:The financial statements include the accounts of NM and its subsidiaries. All material intercompany
accounts and transactions have been eliminated in consolidation. Revenue recognition:Fees received for the origination of loans
are deferred and amortized into interest income over the contractual lives of the loans and annual fees received for loans are deferred and amortized into interest income over a twelve month period using the straight-line method, which approximates
the effective interest rate method. Unamortized amounts are recognized as income at the time that loans are paid in full. Interest income on loans receivable is recognized using the interest method. Interest and fee income are accrued based on the
outstanding loan balance and charged monthly to the loan balance as earned, except in instances that a reasonable doubt exists as to the collectability of interest, in which case the accrual of income may be suspended. Other fee income, which
includes wire transfers, field examination charges, late reporting fees and other items charged to borrowers, is recognized as charged. Cash:The Company maintains its cash balances at several financial institutions which at various times during the year have exceeded the
threshold for insurance provided by the Federal Deposit Insurance Corporation. Loans and accounts receivable:The Company provides
asset-based financing primarily in the form of revolving credit facilities collateralized by the borrowers assets, including, but not limited to, accounts receivable, inventory, equipment and general intangibles. The loan term is generally two
years and management has the intention and ability to hold until maturity or payoff. Provisions for credit losses for loans receivable are charged to operations in amounts sufficient to maintain the allowance for credit losses at an amount
considered adequate to cover the estimated losses of principal and accrued interest in the existing loan portfolio. The Companys charge-off policy is based on a loan-by-loan review for all receivables. Management periodically evaluates the adequacy of the allowance for credit losses by reviewing credit loss experience, change in size and character of credit risks,
the value of collateral and general economic conditions. Loans are charged off against the allowance when management determines the loan to be permanently impaired. Specific allowances for loan losses are generally applied to impaired loans and are typically measured based on a comparison of the recorded
value of the loan to the present value of the loans expected future cash flows. Accounts receivable are stated at cost, net of an
allowance for credit losses. The allowance for credit losses is based on managements assessment of the collectability of specific customer accounts, the aging of the accounts receivable, historical experience and other currently available
evidence. If there is a deterioration of a major customers credit worthiness or actual defaults are higher than the historical experience, managements estimates of the recoverability of amounts due to the Company could be adversely
affected. When the Company determines there is insufficient collateral to support an outstanding loan or accounts receivable balance and
believes it is no longer probable that principal and/or interest payments will be  8




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NorthMill LLC and Subsidiaries Notes to Consolidated Financial Statements (continued)  collected, the Company will place the loan on non-accrual status. Such non-accrual loans may be restored to accrual
status if past due principal and interest are paid in cash, and in managements judgment, are likely to continue. Participation
funding:The Company enters into participation funding and servicing arrangements with other lending institutions whereby the other institutions pay the Company a processing fee for servicing financing arrangements that the other institutions
have entered into with their customers. Under these arrangements, the Company, as the participant, assumes the risk related to their percentage share of the arrangement. The Company pays the lending institutions a pro rata percentage of the fee
income earned. The Company incurred fees in the amount of $16,440 for the period from October 20, 2017 to December 31, 2017, in connection with the participation agreements. The arrangements are presented in accounts receivable in the
accompanying consolidated balance sheet net of the amount due to the institution. The Company enters into participation funding
arrangements with third-party lending institutions, whereby those institutions participate in loans originated by the Company. These arrangements are used by the Company to manage risk associated with loans and accounts receivable that may
potentially exceed funding limits. The participants transfer funds to the Company based upon percentages established in a participation agreement. The Company pays the participants a percentage of the fee income earned less an administration fee for
managing the customer balance. The Company incurred fees in the amount of $42,959 for the period from October 20, 2017 to December 31, 2017, in connection with the participation agreements. These transfers meet the criteria for sales
treatment due to the fact that the transferred receivables are isolated from the Company, the Company does not maintain effective control of the receivables and the purchasing institution has the right to pledge or exchange the receivables. Furniture and equipment:Property and equipment acquired in acquisitions is recorded at fair value. Additions are recorded at cost and
stated net of accumulated depreciation. Depreciation and amortization are provided using the straight-line method over the estimated lives of the assets, which is generally three to five years for equipment and ten years for furniture and fixtures. Debt issuance costs:Costs incurred in connection with the placement of the revolving credit facility have been capitalized
and are amortized as interest expense over the life of the facility using the effective interest method or straight line method if it approximates the effective interest method. Impairment of long-lived assets:The Company reviews long-lived assets, including furniture and equipment and intangible assets, for
impairment whenever events or changes in business circumstances indicate that the carrying amount of the assets may not be fully recoverable. An impairment loss would be recognized when undiscounted future cash flows expected to result from the use
of the asset and its eventual disposition is less than the carrying amount. No impairments have occurred to date. Goodwill:Goodwill represents the excess of consideration paid for an acquired business over the fair value of the related assets acquired and liabilities assumed. Goodwill arose from the acquisition of the Company on October 20, 2017 (Note 1). The
Company is required to assess its goodwill for impairment annually, or more frequently if events or changes in circumstances indicate impairment may have occurred. The Company assesses goodwill for impairment by comparing the carrying value of the Company to its fair value. If the fair value is less than
the carrying value, an impairment loss would be recorded. For the period ended December 31, 2017, there was no impairment. Income taxes:No provision has been made for income taxes, if any, as these are the obligation of the members. The Company files income
tax returns as a partnership in the U.S. federal jurisdiction and in various state jurisdictions. The Company applies authoritative
guidance relating to the accounting for uncertain tax positions. Accordingly, a provision for uncertain tax positions and related penalties and interest is recognized when it  9




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NorthMill LLC and Subsidiaries Notes to Consolidated Financial Statements (continued)  is more likely-than-not, based on the technical merits, that the tax position will be realized or sustained upon examination. The term more-likely-than-not means a likelihood or more than 50%. A tax position that meets the more-likely-than-not recognition threshold is initially and subsequently measured as
the largest amount of tax benefit that has a greater than 50% likelihood of being realized upon settlement with a taxing authority that has full knowledge of all relevant information. The determination of whether or not a tax position has met the more-likely-than-not recognition threshold considers the facts, circumstances, and information available at the reporting date and is subject to managements judgment. Interest rate risk:Inherent in the Companys principal business activities is the potential for the Company to assume interest
rate risks that result from differences in the maturities and re-pricing characteristics of certain assets and liabilities. Use of estimates:The preparation of financial statements in conformity with accounting principles generally accepted in the United
States of America (U.S. GAAP) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and reported
amounts of revenue and expenses during the reporting period. Actual results could differ materially from those estimates. Subsequent
events:The Company has evaluated its subsequent events (events occurring after December 31, 2017) through February 19, 2018, which represents the date the financial statements were available to be issued, and determined that there
were no material subsequent events requiring adjustment to, or disclosure in the financial statements for the period ended December 31, 2017. Recent Accounting Pronouncement: In May 2014, the Financial Accounting Standards (FASB) issued Accounting Standards Updates
(ASU) 2014-09, Revenue from Contracts with Customers (Topic 606) (ASU 2014-09). ASU 2014-09 provides a single
comprehensive revenue recognition framework and supersedes existing revenue recognition guidance. Included in the new principles-based revenue recognition model are changes to the basis for deciding on the timing for revenue recognition. In
addition, the standard expands and improves revenue disclosures. In August 2015, FASB subsequently issued ASU 2015-14, Revenue from Contracts with Customers(Topic 606): Deferral of the Effective Date
which defers the effective date of ASU 2014-09. After the deferral, ASU 2014-09 is effective retroactively for annual or interim reporting periods beginning after
December 15, 2017, with early adoption permitted for reporting periods beginning after December 15, 2015. The Company is currently evaluating the impact of adopting ASU 2014-09 on its consolidated
financial statements. In January 2016, the FASB issued ASU 2016-01, Financial
InstrumentsOverall: Recognition and Measurement of Financial Assets and Financial Liabilities.This guidance is intended to enhance the reporting model for financial instruments to provide users of financial statements with more
decision-useful information. Among other things, this guidance will eliminate the requirement to disclose fair value of financial instruments measured at amortized cost for non-public entities. This amendment
is effective for the Company for fiscal years beginning after December 15, 2017. The Company is currently evaluating the potential impact the new standard will have on its consolidated financial statements. In June 2016, the FASB issued ASU 2016-13, Financial InstrumentsCredit Losses(Topic
326): Measurement of Credit Losses on Financial Instruments, which creates a new credit impairment standard for financial assets measured at amortized cost and
available-for-sale debt securities. The ASU requires financial assets measured at amortized cost (including loans, trade receivables and
held-to-maturity debt securities) to be presented at the net amount expected to be collected, through an allowance for credit losses that are expected to occur over the
remaining life of the asset, rather than incurred losses. The ASU requires that credit losses on available-for-sale debt securities be presented as an allowance rather
than as a direct write-down. The measurement of credit losses for newly recognized financial assets (other than certain  10




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NorthMill LLC and Subsidiaries Notes to Consolidated Financial Statements (continued)  purchased assets) and subsequent changes in the allowance for credit losses are recorded in the statement of income as the amounts expected to be collected change. The ASU is effective for fiscal
years beginning after December 15, 2020. Early adoption is permitted for fiscal years beginning after December 15, 2018, and interim periods within those fiscal years. The Company is currently evaluating the impact of adopting this new
guidance on its consolidated financial statements. On August 26, 2016, the FASB issued Accounting Standards Update (ASU) 2016-15, Classification of Certain Cash Receipts and Cash Payments, seeking to eliminate diversity in practice related to how certain cash receipts and cash payments are presented and classified in the
statement of cash flows. The amendments in ASU 2016-15 address eight specific cash flow issues and apply to all entities, including both business entities and not-for-profit entities that are required to present a statement of cash flows under FASB Accounting Standards Codification (FASB ASC) 230, Statement of Cash Flows. The amendments in ASU 2016-15 are effective for public business entities for fiscal years beginning after December 15, 2017, and interim periods within those fiscal years. Early adoption is permitted, including adoption in an
interim period. The Company is currently evaluating the impact of this accounting standard on its condensed consolidated financial statements. In January 2017, the FASB issued ASU 2017-04, Simplifying the Test for Goodwill Impairment
(Topic 350), which simplifies how an entity is required to test goodwill for impairment by eliminating Step 2 from the goodwill impairment test. ASU 2017-04 is effective for annual or any interim goodwill
impairment tests in fiscal year 2021, with early adoption permitted for annual or interim tests performed on testing dates after January 1, 2017. The amendments included in this ASU are to be applied prospectively. The Company does not expect
implementation of this new standard to have a material impact on its consolidated financial statements. Note 4. Fair Value of Financial Instruments FASB ASC 820, Fair Value Measurements (ASC 820), establishes a hierarchy of valuation techniques based on
whether the inputs to those valuation techniques are observable or unobservable. Observable inputs reflect market data obtained from independent sources, while unobservable inputs reflect managements market assumptions. These two types of inputs create the following fair value hierarchy: Level1Quoted prices for identical instruments in active markets. Level2Observable inputs other than quoted prices in active markets for identical assets and liabilities, such
as interest rates and foreign exchange rates that are observable at commonly quoted intervals. Financial assets utilizing Level 2 inputs include currency swaps and interest rate caps. Level3Unobservable inputs. ASC 820 also requires that the Company disclose estimated fair values for its financial instruments. No quoted market exists for the
Companys financial instruments. Therefore, fair market estimates are based on judgments, risk characteristics of various financial instruments and other factors. Changes in these assumptions could significantly affect the estimates. The Company estimates the carrying amounts of cash approximated its fair value as of December 31, 2017. Since there is no liquid secondary
market for the Companys financing receivables, the Company estimated the fair value of its secured loans by comparing the average yield of the portfolio to recent issuances of similar loans. The Company has determined that the secured loans
and note payable are considered level three under the fair value hierarchy described above.  11




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NorthMill LLC and Subsidiaries Notes to Consolidated Financial Statements (continued)  The carrying amount and estimated fair values of the Companys financial instruments at
December 31, 2017 were as follows:  Carrying Amount


Estimated FairValueFinancial assets:Cash

$
5,125,517


$
5,125,517Secured loans


151,604,487



151,604,487Liabilities:Note Payable


116,046,137



116,046,137 Note 5. Loans and Accounts Receivable and Allowance for Credit Losses Loans receivable at December 31, 2017 consist of revolving lines of credit to commercial customers that range from one to three years and
are secured by accounts receivable, inventory and equipment. Changes in the allowance for credit losses for loans receivable and accounts
receivable are as follows:  Balance, beginning

$
Provision for uncollectible finance receivables


100,000Balance, ending

$
100,000 All balances were individually evaluated for impairment. The Company has implemented and adheres to an internal review system and credit loss allowance methodology designed to provide for the
detection of problem receivables and an adequate allowance to cover credit losses. At least quarterly, a risk rating is assigned to individual balances. Management assigns a higher risk rating when they determine that their credit exposure has
increased. Management assigns these risk ratings based on a number of factors including, but not limited to, the profitability, cash flow position, tangible net worth, strength of collateral performance and coverage, the probability of a loss being
realized and results of internal audits and verifications related to each specific receivable. The Company typically classifies all loans
as held to maturity. On the Acquisition Date, the acquired loans were recorded at their estimated Acquisition Date fair values. The estimated fair values include consideration of discounted cash flows as well as various other factors including the
type of loan and related collateral, estimated future cash flows, as well as a discount rate that reflects the Companys assessment of risk inherent in the cash flow estimates. The fair value of the loans acquired effectively removed the
Companys allowance for loan losses for such acquired loans. Loans funded subsequent to the Acquisition Date are recorded at the amount of unpaid principal, net of unearned fees, discounts and includes an allowance for loan losses. The Company did not have any loans or accounts receivable that are nonperforming, impaired, modified or past due as of December 31, 2017.  12




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NorthMill LLC and Subsidiaries Notes to Consolidated Financial Statements (continued)  Note 6. Furniture and Equipment Furniture and equipment consists of the following at December 31, 2017:  Furniture and fixtures

$
65,412Equipment


317,681383,093Accumulated depreciation


298,669$
84,424 Depreciation expense was $5,654 for the period from October 20, 2017 to December 31, 2017. Note 7. Note Payable The Company has
entered into a $135,000,000 credit facility which expires October 20, 2020. Borrowings are secured by substantially all of the Companys assets. Interest on borrowings under the facility is payable monthly and is based on the LIBOR plus an
applicable margin, as defined. The interest rate is 2.87 percent as of December 31, 2017. Outstanding borrowings under the
credit facility are generally limited to 85 percent of eligible receivables, less any reserves established by the bank, as defined. The Company is required to maintain specified financial ratios and to comply with other covenants. The balance
outstanding under this credit facility was $116,574,345 at December 31, 2017. Note payable as of December 31, 2017 consists of the following:  Outstanding principal balance

$
116,574,345Less: debt issuance costs, net of accumulated amortization of $ 50,693


528,208$
116,046,137 Total interest expense related to note payable was $785,626 for the period from October 20, 2017 to
December 31, 2017. Note 8. Commitments Employment agreements:The Company has entered into service agreements with certain members of management. Annual base compensation due
under these agreements is included in personnel expenses in the consolidated statement of income. The annual base compensation is subject to review and adjustment by the Company. The employees are also eligible to receive bonus compensation at the
discretion of the Board of Managers. The agreements can be terminated by either the Company or the employees at any time upon written notice. Certain additional amounts may be paid to the employees, contingent upon the circumstances surrounding the
termination, as defined in the service agreements. Operating lease:The Company rents its office space under non-cancelable operating leases that expire through August 2021. Base rents due under the leases escalate throughout the term of the leases.  13




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NorthMill LLC and Subsidiaries Notes to Consolidated Financial Statements (continued)  The total minimum rental commitment at December 31, 2017, is due as follows:  Years ending December 31:2018

$
257,5712019


226,3622020


193,8712021


131,278  14